34. During March, the production department of a pricin process at the bepino inventory units rations system completed and ope rocess at the beginning of March and transferred to finished goods 25,000 units that were in p 110,000 units that were started and completed in March. M were 100% complete At the end of March, 30,000 additional units were in process in the pro and were 100% complete conversion. Compute the arch's beginni ing inventory units with respect to materials and 55% complete with respect to conversion. with respect to materials and 30% complete with respect to number of equivalent units with respect to both materials and conversion respectively for March using the weighted-average a) 165,000; 165,000. b) 135,000; 119,000 c) 140,000; 130,250. d) 165,000; 144,000. e) 144,000; 144,000. 35. During November, the production department of a process operations system completed and transferred to finished goods 35,000 units that were in process at the beginning of November and 110,000 that were started and completed in November. November's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to conversion. At the end of November, 40,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% complete with respect to conversion. Compute the number of equivalent units with respect to conversion for November using the weighted-average method. a) 145,000. b) 157,000. c) 55,500. d) 83,500. e) 185,000. 36. During March, the production department of a process operations system completed and transferred to finished goods 25,000 units that were in process at the beginning of March and 110,000 that were started and completed in March. March's be 100% complete with respect to materials and 55% complete the end of March, 30,000 additional units were in process in the production department and were 100% complete with respect to materials and 30% co Compute the number of equivalent units with respect to both respectively for March using the FIFO method. s beginning inventory units were with respect to conversion. A materials and conversion using the FIFO method.o both esect to a) 165,000; 165,000. b) 135,000; 119,000 c) 140,000; 130,250, d) 165,000; 144,000. e) 144,000; 144,000